How advisers can appeal to lower income taxpayers
The types of issues that the tax charities help with include P800 problems (including ‘employer error’ cases), late fili...
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Technical
Making Tax Digital for VAT updates
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly ...
DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise kno...
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Non-resident CGT: UK Property Rich Collective Investment Vehicles – draft regulations
Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK pr...
SDLT house builder relief for part-exchange
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
Indirect Taxes Conference 2019
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK busines...
No-deal Brexit: Transitional Simplified Procedures
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplifications and ease...
VAT Groups: individuals, partnerships and Scottish partnerships can now join
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case...
Employment Allowance reform: information requirements
As reported in October’s technical newsdesk, the government have said that they will res
Agency workers: key information document
From 6 April 2020, employment agencies will be required to provide new agency workers with a document known as a ‘key in...